摘要
随着我国社会经济的发展,教育也开始同经济发展实现密切结合。其中,高职教育是我国教育体系的重要组成部分,对我国社会经济发展具有重要作用。会计是高职教育的重要专业,在教学中应当与时俱进,对专业教学进行创新,进而更好地满足社会需要。本文在对高职院校设置财税一体化课程的必要性进行阐述的基础上,指出了高职院校会计学专业教学中存在的问题,讨论了高职会计专业财税一体化发展的必要性和可行性,最后就高职院校财税一体化课程的实施路径提出了建议,以期对会计学专业财税一体化课程建设起到一定的参考作用。
Along with the development of China’s social economy,education has closely connected with economic development.Higher vocational education is an important part of China’s education system,which plays a very important role in social and economic development.Accounting profession is an important major in higher vocational education.So we had to keep pace with the times and innovate professional teaching,then further better meet the needs of the society.Based on the elaboration of the necessity of setting up fiscal and taxation integration course in higher vocational colleges,this paper pointed out the problems existing in the teaching of accounting major in higher vocational colleges.Meanwhile,this paper discussed the necessity and feasibility of the fiscal and tax integration development of the accounting major in higher vocational colleges,and put forward effective implementation paths.
作者
张仪
ZHANG Yi(Harbin Institute of Technology,Harbin 150001,China)
出处
《山西财经大学学报》
CSSCI
北大核心
2022年第S01期158-160,共3页
Journal of Shanxi University of Finance and Economics
关键词
高职院校
财税一体化
课程建设
higher vocational colleges
fiscal and taxation integration
course construction